(By Delegate Miller, By Request)
[Introduced February 12, 1998; referred to the
Committee on Finance.]

A BILL to amend chapter nineteen of the code of West Virginia,
one thousand nine hundred thirty-one, as amended, by adding
thereto a new article, designated article twenty-b, relating
to including a checkoff box on income tax forms allowing for
a voluntary contribution to be used to prevent the
euthanization of healthy animals.

Be it enacted by the Legislature of West Virginia:
That chapter nineteen of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, be amended by
adding thereto a new article, designated article twenty-b, to
read as follows:ARTICLE 20B. VOLUNTARY SAVE THE DOMESTIC ANIMAL CHECKOFF
PROGRAM.
§19-20B-1. Voluntary checkoff designation.
(a) Each West Virginia individual income tax return form
shall contain a designation as follows: West Virginia Voluntary Save the Domestic Animal CheckOff
Program.
Check ( ) if you wish to designate $1, $5, $10 or more of
your tax refund for this program. If joint return, check ( ) if
spouse wishes to designate $1, $5, $10 or more.
(b) Each individual taxpayer desiring to contribute to the
voluntary save the domestic animal program may designate by
placing an "X" in the appropriate box on the state income tax
return form. His contribution shall be credited to the program.§19-20B-2. Contributions credited to special fund.
The tax department shall determine by the first day of July
of each year the total amount designated pursuant to this
legislation and shall report such amount to the state treasurer
who shall credit such amount to a special department of
agriculture fund.§19-20B-3. Use of funds.
The funds shall be used for the purpose of preserving the
lives of healthy dogs, cats and other domestic animals that would
otherwise be subject to euthanization. The director shall on the
fifteenth day of January each year furnish the Legislature with
a report stating the amount of money that has been provided and how such moneys have been expended.§19-20B-4. Effective date.
This legislation shall take effect on the first day of
January, one thousand nine hundred ninety-nine, and shall apply
to tax return forms filed thereafter.

NOTE: The purpose of this bill is to provide a voluntary
checkoff box on state income tax forms in order to make
contributions to a fund to be used to prevent the euthanization
of healthy dogs and cats.

Article 20B is new; therefore, strike-throughs and
underscoring have been omitted.